Janata Medical Service, Kolkata V. DIT(Exemption), Kolkata

ITA 1853/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2682 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-11-2009
• Court: TRIBUNAL
• Department Lawyers: MRS JYOTI KUMARI
• Assessee Lawyers: N O N E
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C BENCH : KOLKATA (BEFORE HONBLE SRI D.K.TYAGI, J.M. AND HONBLE S RI B.C.MEENA, A.M.) I.T.A. NOS. 1853 & 1854/KOL/2009 ASSESSMENT YEAR : 2008-09 JANATA MEDICAL SERVICE VS DIT(EXEMPTION), KOLKATA (PAN NO AAAAJ 5545 L) (APPELLANT) (RESPONDENT) APPELLANT BY : NO NE. RESPONDENT BY : MRS JYOTI KUMARI. O R D E R PER SHRI B.C.MEENA, A.M. BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSE E AGAINST THE ORDER OF THE DIT(E) DATED 13.8.2009 BY WHICH THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA AND APPLICATION FOR EXEMP TION U/S 80G(5)(VI) HAVE BEEN REJECTED. 2. NONE ATTENDED ON BEHALF OF THE ASSESSEE. 3. THE DIT(E) HAS REJECTED THE APPLICATION OF TH E ASSESSEE U/S 12AA AND 80G(5)(VI) BY HOLDING AS UNDER : THIS HAS REFERENCE TO YOUR APPLICATION FOR GRANT OF REGISTRATION U/S 12AA AND APPROVAL U/S 80G(5)(VI) OF THE INCOME TAX ACT, 1961 FILED IN FORM NO. 10A & 10G FILED ON 04.02.2009. IN THIS CONNEC TION THE APPLICANT SOCIETY WAS GIVEN OPPORTUNITY OF BEING HEARD F ROM TIME TO TIME. THE ACT EMPOWERS THE DEPARTMENT TO CALL FOR DOC UMENTS/INFORMATION FROM THE SOCIETY AND ALSO MAKE ENQUIRIES AS D EEMED NECESSARY TO SATISFY ITSELF ABOUT THE GENUINENESS OF ACTIVITI ES OF THE SOCIETY. IN THE COURSE OF PROCESSING OF THE ABOVE APPLICAT IONS, SHRI J.NAGAR, FCA/AR AS WELL AS THE SECRETARY THOMAS MATHEW , APPEARED AND FILED SUBMISSION WITH REFERENCE TO THE CHECKLIST. THE CASE WAS HEARD AND DISCUSSED WITH HIM. 2 IN COURSE OF HEARING, THE SECRETARY STATED THAT THEY ARE RUNNING MEDICAL CENTRE FOR NEEDY PERSONS. THEY PROVIDE MEDICIN E PRESCRIBED BY DOCTORS FOR A CHARGE. BUT THEY DO NOT HAVE ANY HOSPITAL FACILITIES. IT IS CRYSTAL CLEAR THAT THE MEDICAL CENTRE IS A CLINIC THAT P ROVIDES MEDICINES AT WHICH DOES NOT ENURE CHARITABLE ACTIVITY, BUT IS A COMM ERCIAL ACTIVITY AND NO CHARITABLE ACTIVITY IS INVOLVED. THEREFORE, THE APPLICATION FOR REGISTRATION U/S 12AA AND AT THE SAME TIME PRAYER FOR EXEMPTION U/S 80G(5)(VI) ARE REJECTED . THERE IS NO DOCUMENT CONTRARY TO THE FINDING O F THE DIT(E) THAT MEDICAL CENTRE IS A CLINIC WHICH DOES NOT PROVIDE MEDICINES FOR CHARITABLE PURPOSES. THERE IS NOTHING ON RECORD TO CONTRADI CT THE FINDINGS OF THE DIT(EX) THAT IT WAS A COMMERCIAL ACTIVITY AND IT D OES NOT COME UNDER THE PURVIEW OF THE CHARITABLE ACTIVITIES. FURTHER NO NE ATTENDED ON BEHALF OF THE ASSESSEE. THEREFORE, IT IS PRESUMED THAT THE A SSESSEE IS NOT INTERESTED IN PROSECUTING THE MATTER BEFORE THE TRIBUNAL. AFTE R HEARING THE LEARNED D.R., AND FOLLOWING THE DECISIONS OF THE INCOME T AX APPELLATE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN INDIA LTD. (38 ITD 32 0) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT REPORTED IN 223 ITR 480, WE DISMISS THE APPEALS FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 07.04.2010 (D.K.TYAGI) (B.C.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.04.2010 COPY FORWARDED TO :- 1) DIT(E), KOLKATA. 2) JANATA MEDICAL SERVICE, 29, AHIRPUKUR ROAD, KO LKATA-19. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. (TRUE COPY) BY OR DER ASSISTANT REGISTRAR BCD I.T.AT., KOLKATA. 3